https://www.taxtmi.com/caselaws?id=338821 An article of personal adornment made predominantly of gold, precious metals and stones does not lose its character as jewellery merely because it incorporates a watch movement. Applying the widest construction to Entry 13(ii) of Schedule II to the Value Added Tax Act, the Gujarat HC treated the dominant character and mode of manufacture as decisive, noting substantial craftsmanship and sale through jewellery showrooms. The NEBULA Jewellery Watch was therefore classifiable as jewellery under Entry 13(ii) and not under the residuary watch entry. en-us Fri, 03 Feb 2017 00:00:00 +0530 Tue, 03 Jul 2018 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338821 An article of personal adornment made predominantly of gold, precious metals and stones does not lose its character as jewellery merely because it incorporates a watch movement. Applying the widest construction to Entry 13(ii) of Schedule II to the Value Added Tax Act, the Gujarat HC treated the dominant character and mode of manufacture as decisive, noting substantial craftsmanship and sale through jewellery showrooms. The NEBULA Jewellery Watch was therefore classifiable as jewellery under Entry 13(ii) and not under the residuary watch entry. Case-Laws VAT and Sales Tax Fri, 03 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338821